
【一般公共预算收入】 指国家财政参与社会产品分配所取得的收入,是实现国家职能的财力保证。主要包括:(1)各项税收:包括国内增值税、国内消费税、进口货物增值税及消费税、出口货物退增值税和消费税、营业税、企业所得税、个人所得税、资源税、城市维护建设税、房产税、印花税、城镇土地使用税、土地增值税、车船税、船舶吨税、车辆购置税、关税、耕地占用税、契税、烟叶税等。(2)非税收入:包括专项收入、行政事业性收费、罚没收入和其他收入。财政收入按现行分税制财政体制划分为中央本级收入和地方本级收入。
【一般公共预算支出】 指国家财政将筹集起来的资金进行分配使用,以满足经济建设和各项事业的需要。主要包括:一般公共服务、外交、国防、公共安全、教育、科学技术、文化体育与传媒、社会保障和就业、医疗卫生与计划生育、节能环保、城乡社区、农林水、交通运输、资源勘探信息等、商业服务业等、金融、援助其他地区、国土海洋气象等、住房保障、粮油物资储备、政府债务付息等方面的支出。财政支出根据政府在经济和社会活动中的不同职权,划分为中央财政支出和地方财政支出。
【存款】 指企业、机关、团体或居民根据资金必须收回的原则,把货币资金存入银行或其他信贷机构保管并取得一定利息的一种信用活动形式。根据存款对象或性质的不同可划分为住户存款、非金融企业存款、政府存款、非银行业金融机构存款等科目。它是银行信贷资金的主要来源。
【贷款】 指银行或其他信贷机构根据资金必须归还的原则,按一定利率,为企业、个人等提供资金的一种信用活动形式。我国银行贷款分为短期贷款、中长期贷款、融资租赁、票据融资、各项贷款、境外贷款等。
【保险公司】 在中国境内的、经过保险监督管理部门批准设立,并依法登记注册的各类商业保险公司。
【保险金额】 指保险人承担赔偿或者给付保险金责任的最高限额。
【保费】 指投保人为取得保险人在约定范围内所承担赔偿责任而支付给保险人的费用。
【赔款】 指保险人根据保险合同的规定,向被保险人支付的赔偿保险责任损失的金额。
【给付】 包括死伤医疗给付和期满给付。死伤医疗给付是指保险人根据人寿保险及长期健康保险合同的规定,因被保险人在保险期内发生保险责任范围内的保险事故支付给被保险人(或受益人)的金额。期满给付是指被保险人生存期满,保险人按人寿保险合同规定支付给被保险人的期满保险金额。
【General Public Budget Revenue】 refers to income for the government finance through participating in the distribution of social products. It is the financial guarantee to ensure government functioning. The government revenue includes the following main items: (1) Various tax revenues including domestic value added tax (VAT), domestic consumption tax, VAT and consumption tax from imports, VAT and consumption tax rebate for exports, corporate income tax, individual income tax, resource tax, city maintenance and construction tax, house property tax, stamp tax, urban land use tax, land appreciation tax, tax on vehicles and boat operation, ship tonnage tax, vehicle purchase tax, tariffs, farm land occupation tax, deed tax, and tobacco tax, etc. (2) Non-tax revenue, including special program receipts, charge of administrative and institutional units, penalty receipts and others non-tax receipts. Fiscal revenues are divided into central revenues and local revenues according to the current tax-sharing fiscal system.
【General Public Budget Expenditure】 refers to the distribution and use of the funds which the government finance has raised, so as to meet the needs of economic construction and various undertakings. It includes the following main items: expenditure for general public services, expenditure for foreign affairs, expenditure for national defence expenditure for public security, expenditure for education, expenditure for science and technology, expenditure for culture, sport and media, expenditure for social safety net and employment effort, expenditure for medical and health care and family planning, expenditure for energy conservation and environment protection, expenditure for urban and rural community affairs, expenditure for agriculture, forestry and water conservancy, expenditure for transportation, expenditure for resource exploration and information, expenditure for affairs of commerce and services, expenditure for finance, aid to other regions, expenditure for land, ocean and weather, expenditure for housing security, expenditure for grain & oil reserves, interest payment for public debts. General public budget expenditure is divided into general public budget expenditure of central government and general public budget expenditure of local government according to the different functions of the governments played in economic and social activities,
【Deposit】 is a form of credit by which enterprises, institutions, organizations or households can put money into banks and other credit institutions for safekeeping and interest earning and can withdraw anytime or at appointed time.l. According to different depositors, deposits are divided into household deposits, non financial enterprise deposits, government deposits, non banking financial institutions deposits. Deposits are major sources of the credit funds of banks.
【Loan】 is a form of credit by which banks and other credit institutions provide funds at certain interest rate to enterprises and individuals in the light of the principle of unconditional repayment. Loans from Chinese banks include short-term loan, medium-term and long-term loans, financial lease, bill financing, various money advanced, foreign loans.
【Insurance Companies】 refer to commercial insurance companies of various forms registered by law and established in China with the approval of insurance regulatory agencies.
【Amount Insured】 refers to the maximum that the insurant will get for the claim of the case insured.
【Premium】 is the fee paid by the insurant to the insurer to obtain the obligation of compensation from the insurance within the agreed terms.
【Settled Claim】 is the compensation paid by the insurer to the insurant in accordance with the insurance contract.
【Payment】 includes payment for death, injury or medical treatment and payment at maturity. Payment for death, injury or medical treatment refers to the money paid to the insurant (or the beneficiary) in accordance with the life or health insurance contract when the insurant encounters accidents within the insured period covered in the contract. Payment at maturity refers to the payment to the insurant in accordance with the life insurance contract at the end of the insured period.